Most international commerce is carried out by multinational firms, which use their foreign affiliates for the majority of their foreign sales. In this paper, I examine the determinants of multinational firms' location and production decisions and the welfare implications of multinational...

A third country national is entitled to subsidiary protection from Ireland where she faces a real risk of suffering serious harm if she is returned to her country of origin or country of former habitual residence. ‘Serious harm’ consists of (i) death penalty or execution, or, (ii) torture or...

This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...